Interest on securities a) any
debentures or securities for money issued by or on
behalf of any local authority or a corporation
established by a Central, State or Provincial Act;b) any
debentures issued by a company where such debentures are
listed on a recognised stock exchange in accordance with
the Securities Contracts (Regulation) Act, 1956 (42 of
1956) and any rules made thereunder; c) any security of
the Central or State Government; d) interest on any
other security

LIC - At the time of payment when the amount or
the total amount during the whole year exceeds Rs. 1
,00,000/-

1,00,000

2

-

Section 194H

TDS on commission or brokerage other than insurance
Commission

5,000

10

10

Section 194I

TDS on Rent -Land and Building, Furniture and Fixtures

1,80,000

10

10

Section 194I

TDS on Rent -Plant and Machinery, Equipments

1,80,000

2

2

Section 194IA

TDS on Transfer of Immovable Property (w.e.f. 1.6.2013)

50,00,000

1

1

Section 194J

TDS on Professional, Technical Charges, Royalty, Non
Compete Fees

30,000

10

10

Section 194(1)(ba)

TDS on Remuneration or Commission paid to Director

Nil

10

10

194LB

Payment of interest on infrastructure debt fund to non
resident or foreign company

5

5

194LBA

Payment of distributed income to resident unit holder by
a business trust and Payment of distributed income to
non resident unit holder by a business trust

10 - 5

194LBB

Payment of distributed income to unit holder in respect
of units of an investment fund (w.e.f 01-06-15)

10

10

194LC

Payment of interest by an Indian Company or a business
trust in respect of money borrowed in foreign currency
under a loan agreement or by way of issue of long-term
bonds (including long-term infrastructure bond)

5

5

194LD

Payment of interest on rupee denominated bond of an
Indian Company or Government securities to a Foreign
Institutional Investor or a Qualified Foreign Investor